99023 ÷ 3 = 33007 R2
Alright, let's work through the division of 99023 by 3 step by step.

Step 1:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 9 from 9 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 3

Step 2:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 33
Subtract 9 from 9 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 3

Step 3:
3 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 330
Subtract 0 from 0 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 3

Step 4:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 3300
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 3

Step 5:
3 goes into 23 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 33007
Subtract 21 from 23 to get 2.

The final result is 33007 with a remainder of 2.